128.462
Limitations on assessments.

Beginning January 1, 2014:

(A)
Except as otherwise provided in this section, no
assessment shall be made or issued against a wireless service provider,
reseller, or seller for any wireless 9-1-1 charge imposed by or pursuant to
section 128.42 of the Revised Code more than four years after the return date
for the period in which the sale or purchase was made, or more than four years
after the return for such period is filed, whichever is later. This division
does not bar an assessment:

(1)
When the tax commissioner has substantial evidence of
amounts of wireless 9-1-1 charges collected by a provider, reseller, or seller
from subscribers or consumers, which were not returned to the
state;

(2)
When the provider, reseller, or seller assessed failed
to file a return as required by section 128.46 of the Revised
Code;

(3)
When the provider, reseller, or seller and the
commissioner waive in writing the time limitation.

(B)
No assessment shall be made or issued against a
wireless service provider, reseller, or seller for any wireless 9-1-1 charge
imposed by or pursuant to section 128.42 of the Revised Code for any period
during which there was in full force and effect a rule of the tax commissioner
under or by virtue of which the collection or payment of any such wireless
9-1-1 charge was not required. This division does not bar an assessment when
the tax commissioner has substantial evidence of amounts of wireless 9-1-1
charges collected by a provider, reseller, or seller from subscribers or
consumers, which were not returned to the state.